Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://mtrevenue.gov
Tax Breakdown
0%
State Sales Tax
4%
Lodging / TOT
Est. Total Tax Burden~4%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state sales tax. Lodging facility use tax (4%) applies to STRs. Very permissive at state level. Whitefish has some local regulations. Glacier/Yellowstone gateway communities are popular markets.
Major City Rules
3 cities tracked
Whitefish
Moderate
STR permit required, limit of 500 city-wide
Bozeman
Moderate
STR license required, primary residence preference
Missoula
Host Friendly
Business license, state lodging tax
Housing Market Data — US Census ACS
ACS 5-Year 2022
517,430
Total Housing Units
14.2%
Vacancy Rate
69.0%
Owner-Occupied
31.0%
Renter-Occupied
37,346
Seasonal/Vacation Units
7.2%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.